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                                     Corporation Application for Quick Refund of 
Form   4466
(Rev. October 2016)                                Overpayment of Estimated Tax                                                OMB No. 1545-0123
Department of the Treasury  ▶ Information about Form 4466 and its instructions is available at www.irs.gov/form4466.
Internal Revenue Service    For calendar year 20   or tax year beginning             , 20         , and ending        , 20
Name                                                                                                                  Employer identification number

Number, street, and room or suite no. (If a P.O. box, see instructions.)                                              Telephone number (optional)

City or town, state, and ZIP code

Check type of return to be filed (see instructions):
Form 1120                   Form 1120-C          Form 1120-F                 Form 1120-L          Form 1120-PC        Other ▶

1      Estimated income tax paid during the tax year                     . . . . . .       . . .  . . . .      . . .      1 

2      Overpayment of income tax from prior year credited to this year’s estimated tax                . .      . . .      2 

3      Total. Add lines 1 and 2  .      . .      . .    . .  .           . . . . . .       . . .  . . . .      . . .      3 

4      Enter  total  tax  from  the  appropriate  line  of  your  tax  return.  See 
       instructions .       .    . . .  . .      . .    . .  .           . . . . . .           4 

5 a    Personal  holding  company  tax,  if  any, 
       included on line 4  .       . .  . .      .    .   5a 
b      Estimated  refundable  tax  credit  for 
       federal tax on fuels .      . .  . .      .    .   5b

6      Total. Add lines 5a and 5b  .      .      . .    . .  .           . . . . . .           6 

7      Expected income tax liability for the tax year. Subtract line 6 from line 4 .              . . . .      . . .      7 

8      Overpayment of estimated tax. Subtract line 7 from line 3. If this amount is at least 10% of line
       7 and at least $500, the corporation is eligible for a quick refund. Otherwise, do not file this form. 
       See instructions .        . . .  . .      . .    . .  .           . . . . . .       . . .  . . . .      . . .      8 
                                                        Record of Estimated Tax Deposits
            Date of deposit                             Amount                                 Date of deposit                 Amount

            Under penalties of perjury, I declare that I have examined this application, including any accompanying schedules and statements, and to the best of my 
            knowledge and belief, it is true, correct, and complete.
Sign 
Here        ▲                                                                                                  ▲
                Signature                                                                    Date                Title
                                                                                   If members of an affiliated group paid their estimated income tax 
General Instructions                                                             on a consolidated basis or expect to file a consolidated return for 
Section references are to the Internal Revenue Code.                             the tax year, only the common parent corporation may file Form 
                                                                                 4466. If members of the group paid estimated income tax 
Who May File                                                                     separately, the member who claims the overpayment must file Form 
Any corporation that overpaid its estimated tax for the tax year may             4466.
apply for a quick refund if the overpayment is:                                  Note: Form 4466 is not considered a claim for credit or refund.
• At least 10% of the expected tax liability, and
• At least $500.
The overpayment is the excess of the estimated income tax the 
corporation paid during the tax year over the final income tax 
liability expected for the tax year, at the time this application is filed.

                                                                           Cat. No. 12836A                                  Form  4466  (Rev. 10-2016)

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Form 4466 (Rev. 10-2016) Page 2

When To File Specific Instructions
File Form 4466 after the end of the corporation’s tax year, and no
later than the due date for filing the corporation’s tax return (not Address
including extensions). Form 4466 must be filed before the Include the suite, room, or other unit number after the street
corporation files its tax return. An extension of time to file the address.
corporation’s tax return will not extend the time for filing Form 4466.
See the instructions for the corporation’s tax return. If the Post Office does not deliver mail to the street address and
the corporation has a P.O. box, show the box number instead.
How To File Note: If a change in address occurs after the corporation files Form
Complete and file an original, signed Form 4466 with the applicable 4466, use Form 8822-B, Change of Address — Business, to notify
Internal Revenue Service Center (see Where To File below). The IRS the IRS of the new address.
will act on Form 4466 within 45 days from the date it is filed.
Type of Return
The corporation must also file Form 4466 with its income tax
return. Attach either the signed Form 4466 or an unsigned Form Check the box for the type of return the corporation will file.
4466 with the same information stated on the signed Form 4466. If Other. S corporations that have made protective estimated tax
the corporation submits an unsigned Form 4466, it must retain the payments in their first tax year should check the “Other” box.
original, signed Form 4466 in its records. Corporations that file Forms 1120-FSC, 1120-H, 1120-ND,
Disallowance of application. Any application that contains 1120-REIT, 1120-RIC, or 1120-SF and tax-exempt corporations that
material omissions or errors that cannot be corrected within the file Form 990-T should also check the “Other” box. Enter the form
45-day period may be disallowed. number of the return to be filed in the space to the right of the box.
Line 4
Where To File
Enter the total tax from Form 1120, Schedule J, or the total tax from
File Form 4466 at the applicable address listed below. your applicable tax return. See the instructions for your applicable
tax return.
With total assets Use the following
at the end of the address: Line 8. Overpayment of Estimated Tax
Filers of . . . tax year of . . . If the application for refund is approved, the overpayment on line 8
Department of the may be credited against any tax the corporation owes. The balance,
Treasury if any, will be refunded.
Forms 990-T, 1120-C, or Any amount Internal Revenue
1120-PC Service Center Excessive refund or credit. If the refund or credit is later found to
Ogden, UT 84201 be excessive, the corporation is liable for an addition to tax on the
excessive amount. See section 6655(h).
Forms 1120, 1120-H, 1120-L,
1120-ND, 1120-REIT, The excessive amount is the smaller of:
1120-RIC, or 1120-SF with the 1. The credit or refund, or
corporation’s principal
business, office, or agency 2. The excess of:
located in Alabama, Alaska, Department of the a. The corporation’s income tax liability (as defined in section
Arizona, Arkansas, California, Treasury
Colorado, Hawaii, Idaho, Iowa, Any amount Internal Revenue 6425(c)) as shown on its return over
Kansas, Louisiana, Minnesota, Service Center b. The estimated tax paid less the refund or credit.
Mississippi, Missouri, Montana, Ogden, UT 84201
Nebraska, Nevada, New The IRS will compute the addition to tax and bill the corporation.
Mexico, North Dakota, The addition to tax is figured from the date the refund was paid or
Oklahoma, Oregon, South credited, until the original due date of the corporation’s return. The
Dakota, Texas, Utah, addition to tax is not deductible for income tax purposes.
Washington, Wyoming
Forms 1120, 1120-H, 1120-L, Department of the Paperwork Reduction Act Notice
1120-ND, 1120-REIT, Less than $10 million Treasury We ask for the information on this form to carry out the Internal
1120-RIC, or 1120-SF with the (any amounts for Form Internal Revenue Revenue laws of the United States. You are required to give us the
corporation’s principal 1120-H) and Schedule Service Center information. We need it to ensure that you are complying with these
located in Connecticut,
business, office, or agency M-3 is not filed Cincinnati, OH 45999 laws and to allow us to figure and collect the right amount of tax.
Delaware, District of Columbia, You are not required to provide the information requested on a
Florida, Georgia, Illinois,
Indiana, Kentucky, Maine, form that is subject to the Paperwork Reduction Act unless the form
Maryland, Massachusetts, $10 million or more Department of the displays a valid OMB control number. Books or records relating to a
Michigan, New Hampshire, or less than $10 million Treasury form or its instructions must be retained as long as their contents
New Jersey, New York, North and Schedule M-3 is Internal Revenue may become material in the administration of any Internal Revenue
Carolina, Ohio, Pennsylvania, filed Service Center law. Generally, tax returns and return information are confidential,
Rhode Island, South Carolina, Ogden, UT 84201 as required by section 6103.
Tennessee, Vermont, Virginia, The time needed to complete and file this form will vary
West Virginia, Wisconsin
depending on individual circumstances. The estimated burden for
business taxpayers filing this form is approved under OMB control
Form 1120-F or 1120-FSC, or Internal Revenue number 1545-0123 and is included in the estimates shown in the
the corporation’s principal Service Center instructions for their business income tax return.
business, office, or agency is Any amount P.O. Box 409101 If you have comments concerning the accuracy of these time
U.S. possession
located in a foreign country or Ogden, UT 84409 estimates or suggestions for making this form simpler, we would be
happy to hear from you. You can send your comments to
www.irs.gov/formspubs. Click on “More Information” and then on
“Give us feedback.” Or you can send your comments to the Internal
Revenue Service, Tax Forms and Publications, 1111 Constitution
Ave. NW, IR-6526, Washington, DC 20224. Do not send the form to
this address. Instead, see Where To File, earlier.

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